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随着我国外汇管理体制的深化改革,金融市场上出现了外商投资企业之间以及外商投资企业与全民、集体企业之间,在外汇管理局的监督管理下,相互以市场价格调剂外汇余缺的新情况。它对促进和推动外向型经济的发展无疑是一项积极有利的措施。笔者认为,现行财会制度和税收政策的有关规定与上述改革措施存在不相配套的方面。本文仅就中外合资经营企业的投资外币的调剂收益列入当期损益的会计处理是否合理作一探讨。
With the deepening of the reform of China’s foreign exchange management system, there have emerged new financial markets between foreign-invested enterprises and between foreign-invested enterprises and all-people and collective-owned enterprises. Under the supervision and administration of the SAFE, mutual adjustment of foreign exchange reserves with market prices Happening. It is undoubtedly a positive and beneficial measure to promote and promote the development of export-oriented economy. The author believes that the relevant provisions of the current accounting system and taxation policy are incompatible with the aforementioned reform measures. This article only discusses whether the foreign exchange adjustment of foreign investment in Chinese-foreign equity joint ventures is included in the accounting treatment of current profits and losses.